Modifications etc. (not altering text)
C1Pt. 2 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), regs. 1, 2(2))
(1)Section 94(3) of the Value Added Tax Act 1994 (meaning of “business”: public organisations) shall cease to have effect.
(2)This section shall come into force in accordance with such provision as the Commissioners of Customs and Excise may make by order made by statutory instrument.
Subordinate Legislation Made
P1S. 20(2) power fully exercised (12.10.1999): 1.12.1999 appointed by S.I. 1999/2769, art. 2